CASH

Date Particulars DEBIT Date

Beginning Balance 50000 Sept. 01
Sept. 05 Performed Services 4000 Sept. 10
Sept. 12 Received cash from credit clients 1500 Sept. 11
Sept. 21 Received cash from credit clients 500 Sept. 15
Sept. 21 Returned equipment 570 Sept. 18
Sept. 22 Performed Services 3480 Sept. 20
60,050 Sept. 26
Balance Ending 31,060 Sept. 28
Sept. 30
Sept. 30

ACCOUNTS RECEIVABLE
Date Particulars DEBIT Date
Sept. 06 Performed Services 2950 Sept. 12
Sept. 23 Performed Services 5050 Sept. 21
8000
Balance Ending 6000

PREPAID SUPPLIES
Date Particulars DEBIT Date
Sept. 18 Purchased supplies 2700
Sept. 26 Purchased supplies 620
Balance Ending 3320
 SPORT EQUIPMENT
Date Particulars DEBIT Date
Sept. 19 Purchased equipment 3250 Sept. 21
Sept. 20 Purchased equipment 3820
7070
Balance Ending 6,500
 101 A
Particulars CREDIT Date
Paid the rent 2000
Paid the monthly bill 900
Paid for equipment repairs 1050
Paid salaries of the workers 5200
Purchase supplies 2700
Purchase equipment 3820
Purchase supplies 620
Paid the monthly bill 2500
Paid for personal expenses 5000
Paid salaries to the workers 5200
28990

102 O
Particulars CREDIT Date
Received cash from credit clients 1500
Received cash from credit clients 500
2000

103 OW
Particulars CREDIT Date
Sept. 30
 104
Particulars CREDIT Date
Returned equipment 570

570
 ACCOUNTS PAYABLE
Particulars DEBIT Date Particulars
Sept. 19 Purchased equipment
Balance Ending

OWNER'S, CAPITAL
Particulars DEBIT Date Particulars
Beginning balance
Balance Ending

OWNER'S, DRAWING
Particulars DEBIT Date Particulars
Paid for personal expenses 5000
Balance Ending 5000
 SERVICE INCOME
Particulars DEBIT Date Particulars
Sept. 05 Performed Services
Sept. 06 Performed Services
Sept. 22 Performed Services
Sept. 23 Performed Services
Balance Ending
 201 RENT EXPENSE
CREDIT Date Particulars DEBIT
3250 Sept. 01 Paid the rent 2000
3250 Balance Ending 2000

301 UTILITIES EXPENSE

CREDIT Date Particulars DEBIT
50000 Sept. 10 Paid the monthly bill 900
50000 Sept. 28 Paid the monthly bill 2500
Balance Ending 3400

302 REPAIR EXPENSE

CREDIT Date Particulars DEBIT
Sept. 11 Paid for equipment repairs 1050
Balance Ending 1050
 401 SALARIES EXPENSE
CREDIT Date Particulars DEBIT
4000 Sept. 15 Paid salaries to the workers 5200
2950 Sept. 30 Paid salaries to the workers 5200
3480 Balance Ending 10400
5050
15480
 RENT EXPENSE 501
Date Particulars CREDIT

UTILITIES EXPENSE 502

Date Particulars CREDIT

REPAIR EXPENSE 503

Date Particulars CREDIT

SALARIES EXPENSE 504

Date Particulars CREDIT